2015 (8) TMI 1507

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....dini Das, JCIT ORDER PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER: In this appeal filed by Revenue its grievance is that CIT (A) held the assessee to be eligible for deduction u/s.10A of the Income-tax Act, 1961 ('the Act' in short). 02. When the matter came up before us, Ld. Counsel for Assessee submitted that the issue of deduction u/s.10A of the Act had come up before this Tribunal in assessee'....

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.... the assessee fell within the definition of Computer Software as the definition of the term as given in Sect.10A and 80HHE of the Act, we find that the circular issued by the Board in Notification No.SO 890(E) dated 26.09.2000 is clearly applicable to the case of the assessee and the services rendered by the assessee can be categorised as per the notification issued by the Board as Bank Office Ope....